上市公司财务监管问题研究——以瑞幸咖啡为例

上市公司财务监管问题研究一以瑞幸咖啡为例目录摘要.ABSTRACT........1引言1.1研究背景.1.2研究意义.1.2.1理论意义1.2.2现实意义2文献综述32.1关于财务造假行为监督管理相关理论的研究综述.32.2关于财务造假行为及原因相关理论的研究综述.32.3研究思路及研究内容.….32.4研究方法...42.4.1文献研究法42.4.2案例分析法.43相关概念及理论基础…53.1财务监管概念.53.1.1财务监管的重要性.53.1.2财务监管的内容.…3.2我国上市公司内部监管机制的内容.53.2.1监管规范框架3.2.2监管主体…53.2.3监管内容…。.53.2.4监管方式.63.3GONE理论...64案例分析--以瑞幸咖啡财务造假事件为例74.1瑞兴咖啡概况….74.2瑞幸咖啡事件介绍.….74.3瑞幸咖啡财务造假手段分析…84.3.1虚增销售收入….84.3.2广告费用造假.84.3.3复杂关联交易84.3.4瑞幸咖啡虚增支出.84.4瑞幸咖啡现状….94.5基于GONE理论对瑞幸咖啡案例的问题分析….94.5.1贪婪因子分析..104.5.2机会因子分析.104.5.3需要因子分析4.5.4暴露因子分析….114.6瑞幸咖啡将面临的机遇与挑战.124.6.1机遇….124.6.2挑战..135提高上市公司财务监管效果的对策.145.1优化公司法人治理的结构.145.2强化市场竞争机制….145.3提高公司财务人员的工作意识.145.4规范会计师事务所行为.145.5增强财务信息监管强度….145.6优化监管机制155.7建立激励机制.….155.8强化落实上市公司跨境监管合作.156财务优化对策…。.16文歌致谢….18摘要对焦上市企业财务舞弊监管，以瑞幸咖啡财务舞弊案子为研究对象，融合分析逻辑分析，根据实例分析法及文献分析法等方式进行深入分析。该毕业论文首先介绍了主题背景、实际意义、财务舞弊缘故、内控制度、防治参考文献综合。第二，明确财务稽核的有关定义，整理相关的基础理论。再对瑞幸咖啡造假事件开展实例分析，从江民企业的视角分析公司整体动机和徇私舞弊方式，科学研究过后市场表现和商业模式的实质。另一方面，从政府监管机构的视角，融合谷歌搜索基础理论，从贪欲、要求、机遇、曝露四个方面深层次分析管控难题。最终，根据虚报动机明确提出对应的清除防范措施。从企业本身、会计事务所、外界监督机构三个方面明确提出清除提议。包含提升公司职业道德建设、选择合适的公司商业模式、提升内部结构公司股权结构、维持注册会计师自觉性、健全上市企业中国监督机制、提升中国有限责任公司国外管控协作等举措。关键词：财务监管：上市公司：内部监督：会计监管ABSTRACTFocusing on the financial fraud supervision of listed enterprises,this paper takes LuckinCoffee's financial fraud case as the research object,integrates analytical logic analysis,andconducts in-depth analysis according to the methods of case analysis and literature analysis.The thesis first introduces the background of the topic,the practical significance,the reason offinancial fraud,the internal control system,the prevention and control of referencecomprehensive.Second,clarify the relevant definition of financial audit and sort out relevantbasic theories.Then the Luckin coffee fraud case analysis,from the perspective of Jiangminenterprise analysis of the company's overall motivation and favoritism,scientific researchafter the essence of the market performance and business model.On the other hand,from theperspective of government regulators,combining Google search basic theory,in-depthanalysis of control problems from four aspects of greed,requirements,opportunities andexposure.Finally,according to the motive of false report,the corresponding preventivemeasures are put forward.From the enterprise itself,accounting firm,external supervisionagency three aspects of clear proposal.It includes measures to improve the company'sprofessional ethics construction,choose the right business model,improve the internalstructure of the company's ownership structure,maintain the consciousness of certified publicaccountants,improve the supervision mechanism of listed enterprises in China,improve thecooperation of foreign control of China limited liability companies,etc.Keywords Financial supervision A listed company Internal supervisionAccounting supervision么